HC: Orders release of vehicle before completion of confiscation proceedings

Gujarat HC orders release of goods and vehicle detained u/s 130 of the CGST Act, 2017 pending the confiscation proceedings, subject to the writ applicant executing a personal bond of tax amount and penalty; Observes that the betel nut being a perishable commodity and lying in the open since 35 days, the goods may get completely destroyed or may suffer extensive damage by the time confiscation proceedings are concluded; Notes petitioner’s plea that the driver of the motor tr...